Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and before the announcement of the merger or acquisition. by asymmetric information (reduced asymmetric information)) and the second premise that ((bring the shareholders of the target company extraordinary returns(abnormal return) zero or negative - which-following the announcement of Merger or acquisition. owing to the low information asymmetry)) third hypothesis determined ((improved financial and operational performance in the company after the merger announcement mergers. using financial and statistical methods in measurement, the search to the inability of shareholders achieve extraordinary returns(abnormal return) a positive or zero during the announcement of the merger, but there was an extraordinary negative revenue accumulation as a result of higher expected return on actual revenue of the arrow, as well as provide information that is identical for all market participants. Conversely, the integration Lead to disparate outcomes profitability per share EBS integration in cornering, noting the results of the analysis to reduce the profitability of the combined company per share and height in the incorporating company what it was before the merger, appears in the first year after the merger, and acquisition leads to reduction of EPS for both the company and the target company's nieces in the case of Combined compared to what it was before the acquisition.
The characteristics of physical architecture in the Levant and the island are characterized by a lot of attention and care, as they are a pillar of the urban movement in every place and time.
This research is entitled (civil society in Islamic political thought) which is an intellectual approach with theories of governance in Islam) to be as an attempt to clarify the confusion between mandatory and governorship text basis, and the extent of the nation’s movement within the framework of guiding to translate requirements of the responding towards the civil state project through civil visions according to the Islamic perspective.
In other words, It is the relationship of man and society in one hand and with an authority with other hand , according to an attempt vision that is to emphasize that Islamic religion can manage modern society and can prove legal philosophical reason
... Show Moreقراءة في كتاب ذاكرة الدولة : السياسة والتاريخ والهوية الجمعية في العراق الحديث
In mid 3rd century H . and exactly in the second Abbasid era, Thereappeared ideological trends which are skeptical of Islamic religion depending upon the magic at one time , and Telmudi ideas at other times . The Muslim scholars , headed by Imam Al – Hasan Al – Askari , answerd them by Iogic and scientific arguments , relying on the gloroious Qur an and the prophetic Sunnah ,and what He learnt from his grandparents . Therefore , He managed to take down their ideas in the bud and rescue the Islamic religion from anything irrelevant to what the prophet brought .
Aim of the research
The current research is aimed to know the effect of competitive education strategy at the fifth-grade students in the preparatory Islamic Education .
Search procedures
To achieve the goal of research researcher Qsidia chose a middle channel of the daughters of the breeding Baghdad Rusafa , The research sample has been reached (69) student -Bois Qa (34) in the control group , And ( 35) in the experimental group , Researcher Strategy competitive education that was applied to the experimental group were used , the traditional way to the control group .
search result
Search result yielded superiority of the expe
... Show Moreاهمية اخلاقيات البحث العلمي في مؤسسات التعليم العالي - الامانة العلمية في منهج البحث السياسي انموذجا
This study reveals important aspects of Ibn Tulun approach in this book through reading and scrutinizing the texts that had a direct or indirect relationship with this topic, as his study was not an easy thing, especially as it depends on the deduction of intellectual trends in his approach and his dealings with the texts of this topic In his directions and his architectural and service idea and highlighting its basic aspects as part of the plans of the Islamic city and its connection with the cultural heritage at the time.